INCOME TAX— INCOME TAX— INCOME TAX— cont. cont. cont.

porations (TD 8850) 3, 265 Innocent spouse, equitable relief (RP 15)

5, 447 Installment agreements, limitation of fail

Partnerships:

Adjustments following sales (Ann 13)

11, 771 Allocation of basis adjustments among

partnership assets (REG–107872–99) 16, 911 Allocation of nonrecourse liabilities

(REG–103831–99) 5, 452 Amortization of intangible property

(REG–100163–00) 7, 633 Basis adjustments, residual method,

ure to pay penalty (REG–105279–99) 8, 707 Installment sales (Notice 26) 17, 954 Insurance companies:

Differential earnings rate, tentative

(Notice 16) 12, 826 Prevailing state assumed interest

rates (RR 17) 13, 842 Interest:

Investment:

Federal short-term, mid-term, and

valuation of partnership assets including goodwill (REG–107872–99) 16, 911 Mergers and divisions

long-term rates for:

January 2000 (RR 1) 2, 250 February 2000 (RR 9) 6, 497 March 2000 (RR 11) 10, 734 April 2000 (RR 19) 14, 849

(REG–111119–99) 5, 455 Qualified replacement property, trans

Marketable stock (TD 8867) 7, 620 ;

correction (Ann 30) 15, 877 Qualified electing fund (TD 8870) 8,

fer to (RR 18) 14, 847 Passive foreign investment companies:

May 2000 (RR 23) 19, 964 Rates:

Underpayment and overpayment,

quarter beginning April 1, 2000 (RR 16) 12, 780 International operation of ships and/or

647 ; correction (Ann 34) 15, 879 Practice before the Internal Revenue

51. 22, 1141 Pre-filing agreement pilot program

Service, governing regulations (Ann

aircraft, Kingdom of Saudi

(Notice 12) 9, 727 Presidentially declared disaster and com

Arabia, 22, 1126 Inventory:

LIFO:

Price indexes, department stores:

November 1999 (RR 3) 3, 297 December 1999 (RR 10) 8, 643 January 2000 (RR 14) 12, 779 February 2000 (RR 21) 16, 881 March 2000 (RR 25) 20, 1006 Last known address, definition of (Ann

49. 19, 998 Letter rulings, determination letters and

bat zone, relief (REG–101492–98) 3, 326 ; correction (Ann 16) 12, 837 Private foundations:

Disclosure rules (TD 8861) 5, 442 Organizations now classified as (Ann

8. 6, 586 ;(Ann 52) 22, 1142 Proposed Regulations:

1.852–12, added; 1.857–11, added; certain asset transfers to regulated investment companies and real estate investment trusts (REG–209135–88) 8, 681 26 CFR 1.354–1, amended; 1.355–1, amended; 1.356–7, added; 1.1036–1, amended; treatment of nonqualified perferred stock and other preferred stock in certain exchanges and distributions (REG–105089–99) 6, 580 26 CFR 1.367(b)–3, amended; stock transfer rules (REG–116048–99) 6, 584 26 CFR 1.612–3, amended; depletion, treatment of delay rental (REG–103882–99) 8, 706 26 CFR 1.708–1, amended; 1.743–1, amended; treatment of partnership mergers and divisions (REG–111119–99) 5, 455 26 CFR 1.752–3, amended; 1.752–5, revised; allocation of nonrecourse liabilities by a partnership (REG–103831–99) 5, 452 26 CFR 1.755–2, added; 1.755–2T, removed; allocation of basis adjustments among partnership assets (REG–107872–99) 16, 911 26 CFR 1.860E–1, amended; 1.860H–0, –1, –2, –3, –4, –5, –6, added; 1.860I–1, –2, added; 1.860J–1, added; 1.860L–1, –2, –3, –4, added; 1.861–9T, amended; 1.861–10T, amended; financial asset securitization investment trusts; real estate mortgage investment conduits (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 26 CFR 1.861–4, amended; source of compensation for labor or personal services (REG–208254–90) 6, 577 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2, –3, –4, –5, added; exclusions from gross income of foreign corporations (REG–208280–86) 8, 654 26 CFR 1.988–1, revised; hyperinflationary currencies, definition (REG–116567–99) 5, 463 26 CFR 1.6011–4, added; tax shelter disclosure statements (REG–103735–00) 11, 770 26 CFR 1.6041–2, revised; 1.6041–6,

information letters issued by Associate Chief Counsel (RP 1) 1, 4 Major disaster and emergency areas,

losses (RR 15 ) 12, 774 Medical conference expenses, deductibil

ity of (RR 24) 19, 963 Methods of accounting; inventories,

small taxpayers (RP 22) 20, 1008 Mortgage credit certificates, median

income figures (RP 21) 19, 971 Nonconventional source fuel credit,

inflation adjustment factor and reference price (Notice 23) 17, 952 Nonqualified preferred stock, exchanges

and distributions (REG–105089–99) 6, 580

26 CFR 1.41–0, amended; 1.41–8, revised; credit for increasing research activities (REG–105606–99) 4, 421 26 CFR 1.118–2, added; contribution in aid of construction, definition (REG–106012–98) 2, 290 26 CFR 1.132–0, amended; 1.132–9, added; qualified transportation fringe benefits (REG–113572–99) 7, 624 ; correction (Ann 41) 16, 949 26 CFR 1.170A–6, amended; 20.2055–2, amended; 25.2522(c)–3, amended; lifetime charitable lead trusts (REG–100291–00) 16, 917 26 CFR 1.197–2, amended; amortization of intangible property (REG–100163–00) 7, 633 26 CFR 1.337(d)–5T, added,

2000–23 I.R.B. ix June 5, 2000